EXHIBIT 23.2

                 NOTICE REGARDING CONSENT OF ARTHUR ANDERSEN LLP

This Annual Report on Form 10-K includes the auditor's report previously issued
by Arthur Andersen LLP which has ceased operations. The reprinting of the
auditor's report is not equivalent to a current reissuance of that report as
would be required if Arthur Andersen LLP was still operating. Because Arthur
Andersen has not consented to the inclusion of the auditor's report , it may be
more difficult for you to seek remedies against Arthur Andersen LLP and your
ability to seek relief against Arthur Andersen LLP may be limited.